CIT(E) v. Jamiatul Banaat Tankaria

168 Taxmann.com 35High Court2024#5687 most cited

What is CIT(E) v. Jamiatul Banaat Tankaria authority for?

The Commissioner of Income-tax (Exemptions) cannot invoke Section 13(1)(b) at the stage of granting registration under Section 12AB, especially when the assessee has a valid registration. Section 13(1)(b) is only attracted after the assessee has crossed the hurdle of being eligible for exemption under Section 11 by obtaining registration.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

CIT(E) v. Jamiatul Banaat Tankaria · section 13(1)(b) · section 12AB · stage of registration · charitable trust objects · exemption eligibility

Sections most often in play

Section 13(1)(b)Section 12ABSection 12ASection 12A(1)(ac)(iii)Section 80GSection 11Section 12A(1)(ac)(vi)Section 80G(5)

Issues it is cited on

section 13(1)(b)section 12ab(1)(ac)(iii)section 12ab(4)section 115tdsection 13(1)section 12ab(1)(b)(ii)section 12ab(1)cancellation of registrationsection 12a(1)(ac)(iii)section 12a(1)(ac)(vi)section 12a(1)(ac)child

Judgments citing CIT(E) v. Jamiatul Banaat Tankaria

SHRI SURTI MODH VANIK JAGRUTI MANDAL,MUMBAI vs. CIT EXEMPTION, MUMBAI

ITA 8229/MUM/2025[2026-27]Status: DisposedITAT Mumbai06 Mar 2026AY 2026-27

Bench: Shri Anikesh Banerjee, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Arun Kanti Datta, CIT-DR
Section 12ASection 12A(1)(ac)Section 13(1)(b)Section 80G

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & SHRI ARUN KHODPIA, AM I.T.A. No.8227/Mum/2025 (Assessment Year: 2026-27) I.T.A. No.8229/Mum/2025 (Assessment Year: 2026-27) Shri Surti Modh Vanik Jagruti CIT(Exemption), 601, 6th Floor, Cumbulla Hill, Mandal, B-201, Mota Nagar, Sir MV Road, Vs. MTNL Building, Andheri (East), Mumbai-400099. Mumbai-400026. PAN: AACTS9206J Assessee - अपीलाथ" / Appellant Revenue - ""थ" / Respondent : : Shri Ashok Mehta, AR Assessee by : Shri Arun Kanti Datta, CIT-DR Revenue by Date of Hearing 04.03.2026 :…

SHRI SURTI MODH VANIK JAGRUTI MANDAL,MUMBAI vs. CIT EXEMPTION, MUMBAI

ITA 8227/MUM/2025[2026-27]Status: DisposedITAT Mumbai06 Mar 2026AY 2026-27

Bench: Shri Anikesh Banerjee, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Arun Kanti Datta, CIT-DR
Section 12ASection 12A(1)(ac)Section 13(1)(b)Section 80G

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & SHRI ARUN KHODPIA, AM I.T.A. No.8227/Mum/2025 (Assessment Year: 2026-27) I.T.A. No.8229/Mum/2025 (Assessment Year: 2026-27) Shri Surti Modh Vanik Jagruti CIT(Exemption), 601, 6th Floor, Cumbulla Hill, Mandal, B-201, Mota Nagar, Sir MV Road, Vs. MTNL Building, Andheri (East), Mumbai-400099. Mumbai-400026. PAN: AACTS9206J Assessee - अपीलाथ" / Appellant Revenue - ""थ" / Respondent : : Shri Ashok Mehta, AR Assessee by : Shri Arun Kanti Datta, CIT-DR Revenue by Date of Hearing 04.03.2026 :…

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal in ITA No

ITA 135/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Mohit Balani, AR
Section 12ASection 14Section 253(5)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.134 and 135/Ahd/2025 Asstt.Year : - Shri Bhavnagar The CIT(Exemption) Dashashrimali Kantibandh Vs. Vejalpur (Vaishnav) Vanik Gnati Ahmedabad. Ghogha Gate Opp: Police Station Bhavnagar. PAN : AAMTS 7755C (Applicant) (Responent) Assessee by : Shri Mohit Balani, AR : Shr…

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

ITA 134/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 14Section 253(5)

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ 'C' अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.134 and 135/Ahd/2025 Asstt.Year : - Shri Bhavnagar The CIT(Exemption) Dashashrimali Kantibandh Vs. Vejalpur (Vaishnav) Vanik Gnati Ahmedabad. Ghogha Gate Opp: Police Station Bhavnagar. PAN : AAMTS 7755C (Applicant) (Responent) Assessee by : Shri Mohit Balani, AR Revenue by : Shri Rignesh Das, CIT-DR सुनवाई की तारीख/Date of Hearing : 15/10/2025 घोषणा की तारीख / Date of Pronouncement: 17/11/2025 आदेश/ORDE…

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is also allowed for statistical purposes

ITA 891/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.890 & 891/SRT/2024 (Physical Hearing) Sir P. T. Sarvajanik College of Vs. The CIT(Exemption), Science Alumni Association, Ahmedabad 32, Parag Sankalp Society, B/h St. Xaviers High School, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABFTS0140K (Appellant) (Respondent) Appellant by Shri Akshay M. Modi, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 02/09/2025 Date of Pronouncement 04/11/2025 आदेश / O R D E R PER BIJAYANANDA P…

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is also allowed for statistical purposes

ITA 890/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.890 & 891/SRT/2024 (Physical Hearing) Sir P. T. Sarvajanik College of Vs. The CIT(Exemption), Science Alumni Association, Ahmedabad 32, Parag Sankalp Society, B/h St. Xaviers High School, Ghod Dod Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABFTS0140K (Appellant) (Respondent) Appellant by Shri Akshay M. Modi, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 02/09/2025 Date of Pronouncement 04/11/2025 आदेश / O R D E R PER BIJAYANANDA P…

ADITYA BIRLA EDUCATION TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 4474/MUM/2025[NA]Status: DisposedITAT Mumbai19 Sept 2025

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Saurabh Soparkar (virtually appear), Shri Yogesh Thar, ShriFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4474/Mum/2025 (Assessment Year: NA) Aditya Birla Education Trust vs Commissioner of Income-tax B-4, Aditya Birla Centre, S.K. (Exemption), 601, 6th Floor, Cumballa Hill MTNL Ahire Marg, Worli, Mumbai- 400030 TE Building, Pedder Ropad, Dr. PAN: AACTA4967C Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400 026 APPELLANT RESPONDENT Assessee by : Shri Saurabh Soparkar (virtually appear), Shri Yogesh Thar, Shri Chaitanya Joshi & Ms. Sejal Nahata Responde…

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 849/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 848 & 849/RJT/2024 Shri Sajisavai Moxdham Seva Vs. The CIT (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABBTS9964K (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee by : Shri D.M. Rindani, AR राज"वक"ओरसे/Revenue by : Shri Praveen Verma, CIT-DR सुनवाईक"तार"ख/ Date of Hearing : 25/06/2025 घोषणाक"तार"ख/Date of Pronouncement : 19/08/2025 आदेश/ORDER PER DINESH MOHAN SINHA, JM: Captione…

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 848/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 848 & 849/RJT/2024 Shri Sajisavai Moxdham Seva Vs. The CIT (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABBTS9964K (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee by : Shri D.M. Rindani, AR राज"वक"ओरसे/Revenue by : Shri Praveen Verma, CIT-DR सुनवाईक"तार"ख/ Date of Hearing : 25/06/2025 घोषणाक"तार"ख/Date of Pronouncement : 19/08/2025 आदेश/ORDER PER DINESH MOHAN SINHA, JM: Captione…

SHREE AATH PARAGANA GURJAR PRAJAPATI SAMAJ TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD, VEJALPUR, AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2025/AHD/2024[N.A.]Status: DisposedITAT Ahmedabad12 Aug 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Shree Aath Paragana Gurjar Prajapati The Cit(Exemption) Samaj Trust Vs. Vejalpur Prajapati Bhavan Chatrala Ahmedabad. Sola Railway Over Bridge Naittar Chede, Sola Ghatlodia. Pan : Abfts 9086 E (Applicant) (Responent) : Assessee By Shri Prakash D. Shah & Shri Saiyam Shah, Ar : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/08/2025

Section 12ASection 12A(1)(ac)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE MS.SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : - Shree Aath Paragana Gurjar Prajapati The CIT(Exemption) Samaj Trust Vs. Vejalpur Prajapati Bhavan Chatrala Ahmedabad. Sola Railway Over bridge Naittar Chede, Sola Ghatlodia. PAN : ABFTS 9086 E (Applicant) (Responent) : Assessee by Shri Prakash D. Shah, and Shri…

SHREE SANAND JAMALIYA PATIDAR PANCH,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is dismissed

ITA 1884/AHD/2024[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR KUMAR, VICE PRESIDENT And Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No: 1884/Ahd/2024 Shree Sanand Jamaliya The CIT(Exemption), Patidar Panch Ahmedabad C/o. Divyang Shah & Co., Vs Chartered Accountants, 201, Devashish Complex, Nr. Regenta Central Antarim Hotel, Off C.G. Road, Ahmedabad-380006, Gujarat PAN: ABETS8845G (Respondent) (Appellant) Assessee Represented: Shri Divyang Shah, A.R. Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 28-07-2025 Date of pronouncement : 31-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMA…

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 243/SRT/2025[2025-26]Status: DisposedITAT Surat24 Jul 2025AY 2025-26

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 242 & 243/SRT/2025 Shri Vidhyasagar Sant CIT(Exemption), Nivas Trust Ahmedabad 4-C Prastavna Pratishtha Vs Complex, Parle Point, Surat-395007, Gujarat, India PAN: AAUTS1143E (Respondent) (Appellant) Assessee Represented: Shri Sapnesh Sheth, CA Revenue Represented: Shri Ashish Pophare, CIT-DR Date of hearing : 30-06-2025 Date of pronouncement : 24-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is fi…

SHRI VIDHYASAGAR SANT NIVAS TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 242/SRT/2025[2024-25]Status: DisposedITAT Surat24 Jul 2025AY 2024-25

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 242 & 243/SRT/2025 Shri Vidhyasagar Sant CIT(Exemption), Nivas Trust Ahmedabad 4-C Prastavna Pratishtha Vs Complex, Parle Point, Surat-395007, Gujarat, India PAN: AAUTS1143E (Respondent) (Appellant) Assessee Represented: Shri Sapnesh Sheth, CA Revenue Represented: Shri Ashish Pophare, CIT-DR Date of hearing : 30-06-2025 Date of pronouncement : 24-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is fi…

SHRI KADVA PATIDAR SAMAJ ISHVARIYA MAHADEV,ISHWARIYA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

Appeals of the assessees are treated as allowed

ITA 852/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 846/Rjt/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The Cit (Exemption), Ahmedabad Room No.609, 6Th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, Pan No.: Aavts 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT (DR)
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 846/RJT/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The CIT (Exemption), Ahmedabad Room No.609, 6th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, PAN No.: AAVTS 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent) आयकर अपील सं./ITA No. 852/RJT/2024 (िनधा"रण वष" / Assessment Year: (N.A.) Shri Kadva Patidar Sama…

SHRI LEUVA PATEL SAMAJ NANI KUNKAVAV,AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

Appeals of the assessees are treated as allowed

ITA 846/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 846/Rjt/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The Cit (Exemption), Ahmedabad Room No.609, 6Th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, Pan No.: Aavts 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT (DR)
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 846/RJT/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The CIT (Exemption), Ahmedabad Room No.609, 6th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, PAN No.: AAVTS 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent) आयकर अपील सं./ITA No. 852/RJT/2024 (िनधा"रण वष" / Assessment Year: (N.A.) Shri Kadva Patidar Sama…

SATYAY MATAJI MANDIR MANGROLIYA PARIVAR TRUST- PITHVAJAL,AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical purposes, in above terms

ITA 845/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.844 & 845/Rjt/2024 "नधा"रणवष"/ Assessment Year: N.A. Shree Satyay Mataji Mandir The Cit(Exemption), बनाम Mangroliya Parivar Trust-Pithvajal Ahmedabad Jisignpara Street No.2, Amreli, Vs. Gujarat-365601 Pan : Abits4939F (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D. M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr

For Appellant: Shri D. M. Rindani, ld.ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G(5)(iv)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No.844 & 845/RJT/2024 "नधा"रणवष"/ Assessment Year: N.A. Shree Satyay Mataji Mandir The CIT(Exemption), बनाम Mangroliya Parivar Trust-Pithvajal Ahmedabad Jisignpara Street No.2, Amreli, Vs. Gujarat-365601 PAN : ABITS4939F (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri D. M. Rindani, ld.AR राज"व क" ओर से/Revenue by : Shri Sanjay Punglia, CIT-DR सुनवाई क" तार"ख /Date of Hear…

ANNAPURNA CHARITABLE TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 2214/AHD/2024[NA]Status: DisposedITAT Ahmedabad25 Jun 2025

Bench: Us Raising The Following Grounds Of Appeal:

Section 12ASection 800(5)Section 80G(5)Section 80G(58)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Annapurna Charitable CIT (Exemption), Trust Ahmedabad Bhabhar, Bhabhar S.O. Vs Banaskantha, Gujarat-385320 PAN: AAHTA9604K (Appellant) (Respondent) Assessee Represented: Shri Mehul Thakkar, A.R. Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 16-06-2025 Date of pronouncement : 25-06-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the order dated 27.11.2024 passed by the Commissi…

LEUVA PATIDAR SAMAJ SEVA TRUST ODE,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result the appeal of the assessee is allowed for statistical purposes

ITA 1082/AHD/2024[NA]Status: DisposedITAT Ahmedabad06 Jun 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Na Leuva Patidar Samaj Seva Trust Ode Cit(Exemption) C/O. Divyan Shah & Co., Cas. Vs. Vejalpur 201, 2Nd Floor, Devashish Complex Ahmedabad. Nr.Regenta Central Atarim Hotel Off Cg Road Ahmedabad. Pan : Aabtl 8344 D (Applicant) (Responent) Assessee By : Shri Divyang Shah, Ar : Shri Durga Dutt, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 04/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Divyang Shah, AR
Section 12ASection 12A(1)(ac)Section 13(1)(b)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE MS.SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : - NA Leuva Patidar Samaj Seva Trust Ode CIT(Exemption) C/o. Divyan Shah & Co., CAs. Vs. Vejalpur 201, 2nd Floor, Devashish Complex Ahmedabad. Nr.Regenta Central Atarim Hotel Off CG Road Ahmedabad. PAN : AABTL 8344 D (Applicant) (Responent) Assessee by : Shri D…

GOHILWAD VANKAR SAMAJ SEVA TRUST SIHOR,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 796/AHD/2023[NA]Status: DisposedITAT Ahmedabad03 Apr 2025

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member Gohilwad Vankar Samaj CIT(Exemption), Seva Trust Ahmedabad Sidharth Society Vs Behind Vishramvadi, Bhavnagar Chitra S.O. Bhavnagar Sihor-363240, Gujarat PAN: AACTG5812E (Respondent) (Appellant) Assessee Represented: Shri Mohit Balani, A.R. Revenue Represented: Shri V Nandakumar, CIT-DR Date of hearing : 18-03-2025 Date of pronouncement : 03-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee Trust as against the appell…

PATIDAR SAMAJ TRUST KHAJURDI,VALSAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, appeal filed by the assessee is partly allowed for statistical purpose

ITA 1919/AHD/2024[NA]Status: DisposedITAT Ahmedabad12 Feb 2025

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 12ASection 12A(1)(ac)Section 13(1)(b)

…ITA No.1919/Ahd/2024 Patidar Samaj Trust Khajurdi vs. CIT (Exemption) Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA No.1919/Ahd/2024) Patidar Samaj Trust Khajurdi, Commissioner of Income Tax Khajurdi Patidar Street, (Exemption), Khajurdi, Ahmedabad. Vs. Valsad – 396 001. [PAN – AAETP 3778 N] (Appellant) (Respondent) Assessee by Shri M.K. Patel, Advocate Revenue by Shri Aarsi Prasad, CIT-DR Date of Hearing 06.02.2025 Date of Pronouncement 12.02.2025 O R D E R PER SUCHITRA KAMBLE…

CIT(E) v. Jamiatul Banaat Tankaria (168 Taxmann.com 35) — Cited in 20 Judgments | BharatTax